Hussain, Ammar; Akbar, Minhas; Khan, Muhammad Kaleem; … - In: Journal of Risk and Financial Management 13 (2020) 12, pp. 1-19
Dickinson's model, while earnings management is measured by employing both techniques, i.e., accruals-base earnings management … and real earnings management. The data were analyzed through Panel data fixed-effects and random-effects techniques …. Results reveal that, when compared to shakeout phase, managers' response to use both earnings management practices is …